The fonds consists of records created and received by the Finance Department of the Corporation of Delta and its predecessors. Fonds contains records arising from the management of corporation finances, such as the documentation of expenditures and receipts, as well as from the collection of various taxes. Records include ledgers of expenditures for dyking and other purposes, cash books, assessment ledgers for land and water, and collector's rolls. Also included are financial reports, correspondence, memoranda, and other materials.